https://www.taxtmi.com/caselaws?id=796141 Extended limitation for service-tax recovery cannot rest merely on audit-based scrutiny or discrepancies between financial statements and self-assessed returns. Where an earlier notice had addressed identical alleged short payment, a subsequent notice could not again invoke the extended period without establishing fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax; the demand was therefore time-barred. On merits, goods supplied under separate invoices were not consideration for business auxiliary service, residential letting was not taxable, and turnover reconciliation established no additional liability for supply of tangible goods. The confirmed tax, interest and penalties could not survive. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796141 Extended limitation for service-tax recovery cannot rest merely on audit-based scrutiny or discrepancies between financial statements and self-assessed returns. Where an earlier notice had addressed identical alleged short payment, a subsequent notice could not again invoke the extended period without establishing fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax; the demand was therefore time-barred. On merits, goods supplied under separate invoices were not consideration for business auxiliary service, residential letting was not taxable, and turnover reconciliation established no additional liability for supply of tangible goods. The confirmed tax, interest and penalties could not survive. Case-Laws Service Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796141